Control Variable Use and Reporting in Macro and Micro Management Research

Abstract

This study explores the use of control variables in management research, as reflected in both macro and micro management studies published in four leading management journals. Based on a review of 812 empirical articles published from 2005 to 2009—a much larger sample than was employed by earlier studies of control variables—the authors make several important observations. One key finding is that, given it is not at all uncommon for the control variables included in studies to account for more variance than the main effects, it is surprising how infrequently adequate justification for inclusion is provided. In addition, even when justification is provided, often no expectation of the nature of the relationship between control and dependent variables is offered. The authors also make several recommendations for both authors and reviewers. The most important may be to avoid simple mimicry of others and think more deeply about the theoretical foundation for the control variables included in empirical studies.